ACIT 17(2), Mumbai v. Vilas N. Tamhankar

55 Taxmann.com 413Reported decision2015#16024 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Judgments citing ACIT 17(2), Mumbai v. Vilas N. Tamhankar

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GHCL LIMITED, AHMEDABAD

ITA 976/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad05 Mar 2021AY 2009-10

For Appellant: Shri S. N. Soparkar, Sr. A.R. &For Respondent: Shri Mohd. Usman, CIR-D.R. &

Section 143(2)Section 144C(2)(b)Section 144C(5)Section 14ASection 37(1)Section 92C

…e Tax [207 CTR 361] DCIT Vs. Eon Technology Pvt. Ltd. [46 SOT 323 (Delhi ITAT) Sukani Enterprises Vs. ACIT [ITA No. 1 330/Mum/201 1 ] (ITAT, Mumbai) ITO Vs. Pipavav Shipyard Limited [(2014) 42 Taxmann.com 159] ACIT 17(2), Mumbai Vs. Vilas N. Tamhankar (2015) [55 Taxmann.com 413] CIT V. Vinayak Exports 82 CCH 0032 (Guj) (2012) CIT Vs. Fluldtherm Technology (P.) Ltd. (2015) 57 taxmann.com 87 (Madras) CIT Vs. Orient Express (2015) 56 taxmann.com 331 Madras) Asst. CIT v. India Shoes Exports (P.) Ltd. (2015) 57 taxmann.com 303 (Chennai - Trib) Indo Industries Ltd. v. ITO (2015) 53 1axmann.com 458 Mumbai -Trib.) Khimji…

GHCL LIMITED,AHMEDABAD vs. THE DY.CIT., CIRCLE-4,, AHMEDABAD

ITA 1042/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad05 Mar 2021AY 2009-10

For Appellant: Shri S. N. Soparkar, Sr. A.R. &For Respondent: Shri Mohd. Usman, CIR-D.R. &

Section 143(2)Section 144C(2)(b)Section 144C(5)Section 14ASection 37(1)Section 92C

DCIT, CIRCLE-2 (1)(2),, AHMEDABAD vs. M/S. JAGSON COLORCHEM LTD.,, AHMEDABAD

In the result, both the appeals of the revenue and the cross objection of the assessee are dismissed

ITA 112/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad08 Feb 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Madhumita Royआयकर अपील सं. Ita No.112/Ahd/2017 With Co No. 32/Ahd/2017 "नधा"रण वष" /Asstt. Years: 2013-14

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: Shri Karan Shah, A.R

Section 195Section 37Section 37(1)Section 40

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ ‘D’- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं. ITA No.112/Ahd/2017 WITH CO No. 32/Ahd/2017 "नधा"रण वष" /Asstt. Years: 2013-14 DCIT Vs. M/s. Jagson Colorchem Cir. 2(1)(2), Ahmedabad Ltd. 1st Floor Navjivan Trust 5601/1,PhaseII, Building, GIDC,Vatva, Ahmedabad-380 014 Ahmedabad-382445 PAN- AAACJ7664C Appellant/ Respondent Respondent / Cross Objector Assessee by : Shri Lalit P. Jain, Sr. D.R Revenue by : Shri Karan Shah, A.R सुनवाई क" तार"ख / Date of H…

DCIT,CIRCLE-15(2), KOLKATA, KOLKATA vs. M/S L.G.W. LIMITED, NORTH 24 PARGANAS

Appeal is dismissed

ITA 1786/KOL/2016[2012-13]Status: DisposedITAT Kolkata05 Oct 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Dcit, Circle-15(2), V/S. M/S L.G.W. Ltd., 10, Shantipally, Em Vill. Narayanpur, P.O. Bypass, Aayakar Rajarhat, Gopalpur, 24- Bhawan, Poorva, 6Th Parganas (North), West Floor, R.No.615, Bengal-700136 Kolkata-700 107 [Pan No.Aaacl 4670 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Mallikarjuna, Cit- अपीलाथ" क" ओर से/By Appellant Dr Shri A.K. Tibrerwal, Ar ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क" तार"ख/Date Of Hearing 05-10-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Is Directed Against The Commissioner Of Income Tax (Appeals)-5, Kolkata’S Order Dated 29.06.2016, Passed In Case No.47/Cit(A)-5/Cir.14(1)/15-16, In Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties Case File Perused. 2. The Revenue’S First Substantive Ground Challenges Correctness Of The Cit(A)’S Action Reversing Assessment Findings Disallowing The Taxpayer’S Commission Payments Made To Foreign Export Agents Amounting To ₹257,60,898/- For Non Deduction Of Tds U/S 40(A)(I) As Follows:- “1. Commission To Foreign Agents - Rs.2,57,60,898/- The Ao Has Added Sum Of Rs.2,57,60,898/- By Holding That The Said Amounts Were Paid To Foreign Agents Without Deduction Of Tds U/S.195. The Addition Has Been Made U/S

Section 1Section 143(3)Section 195Section 40Section 9Section 9(1)Section 9(1)(vi)

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 DCIT, Circle-15(2), V/s. M/s L.G.W. Ltd., 10, Shantipally, EM Vill. Narayanpur, P.O. Bypass, Aayakar Rajarhat, Gopalpur, 24- Bhawan, Poorva, 6th Parganas (North), West Floor, R.No.615, Bengal-700136 Kolkata-700 107 [PAN No.AAACL 4670 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Mallikarjuna, CIT- अपीलाथ" क" ओर से/By Appellant DR Shri A.K. Tibrerwal, AR ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क"…

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, Revenue’s appeal stands dismissed

ITA 2503/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad24 May 2018AY 2013-14

Bench: Shri Waseem Ahmed & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No.2503/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2013-14) Dcit, M/S. Gujarat Microwax बनाम/ Cir – 2(1)(1), Pvt. Ltd., Vs. Ahmedabad. 401 & 02, Sarthik Square, Sarkhej Gandhinagar Highway, Bodakdev, Ahmedabad – 380 054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacg 5593 P .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Dr. Jayant Jhveri, Sr.D.R. ""यथ" क" ओर से/Respondent By : Shri G.C. Pipara, C.A.

For Appellant: Dr. Jayant Jhveri, Sr.D.RFor Respondent: Shri G.C. Pipara, C.A

Section 195Section 40

…[207 CTR 361] * DCIT Vs. Eon Technology Pvt. Ltd. [46 SOT 323 (Delhi ITAT) * Sukani Enterprises Vs. ACIT [ITA No. 1330/Mum/2011] (ITAT, Mumbai) * ITO Vs. Pipavav Shipyard Limited [(2014) 42 Taxmann.com 159] * ACIT 17(2), Mumbai Vs. Vilas N. Tamhankar (2015) [55 Taxmann.com 413] * CIT V. Vinayak Exports 82 CCH 0032 (Guj) (2012) * CIT Vs. Fluidtherm Technology (P.) Ltd. (2015) 57 taxmann.com 87 (Madras) * CIT Vs. Orient Express (2015) 56 taxmann.com 331 Madras) * Asst. CIT v. India Shoes Exports (P.) Ltd. (2015) 57 taxmann.com 303 (Chennal - Trib) * Indo Industries Ltd. v. 1TO (2015) 53 taxmann.com 458 Mumbai -Tri…

DCIT 7(3), MUMBAI vs. ZODIAC CLOTHING CO.LTD, MUMBAI

In the result, the appeal filed by the revenue is dismissed

ITA 3973/MUM/2014[2009-10]Status: DisposedITAT Mumbai04 Mar 2016AY 2009-10

Bench: S/Shri B.R.Baskaran & Shri Sandeep Gosainआयकर अपीऱ सं./I.T.A. No.3973/Mum/2014 (निर्धारण वर्ा / Assessment Year :2009-10)

For Appellant: Ms.Anu K AggarwalFor Respondent: Mrs.Vasanti B Patel

Section 195Section 195(2)Section 40

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “जी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI सर्वश्री बी.आर.बास्करन, ऱेखा सदस्य एवं संदीप गोसाई, न्याययक सदस्य के सभऺ BEFORE S/SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER आयकर अपीऱ सं./I.T.A. No.3973/Mum/2014 (निर्धारण वर्ा / Assessment Year :2009-10) Dy.Commissioner of Income बिधम/ M/s Zodiac Clothing Co.Ltd., Tax-7(1), 254 D-2, Nyloc House, Vs. Room No.615, 6th floor, Dr. A B Road, Aayakar Bhavan, Worli, M K Road, Mumbai-400030 Mumbai-400020 (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. स्थामी रेखा सं./जीआइआय सं./PA…